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V0830-25 16 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Communication and mindfulness training exempt from VAT unless included in official study plans

A teacher asks whether her social skills and meditation courses are VAT-exempt. The DGT responds that exemption applies only if the subjects are included in official education study plans.

The question raised

Question raised It is questioned, for the purposes of Value Added Tax, whether the described training is subject to and exempt from Tax pursuant to Article 20.One.10 of Law 37/1992, of December 28, on Value Added Tax, as well as whether any authorization is required to apply the exemption.

The DGT's ruling

For private lessons provided by a natural person to be exempt from VAT, the subjects must be included in the curricula of any level or grade of the educational system. Furthermore, it must not be necessary to register in the business or artistic activity schedules of the Tax on Economic Activities. If these requirements are not met, the training is subject to the general rate of 21 percent. The exemption does not require prior administrative authorization.

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